The Audit Code of Conduct serves as a fouNDAtional document for audit firms operating in Singapore, establishing clear guidelines for professional behavior and ethical standards. It addresses the increasing complexity of audit engagements and the need for maintaining high professional standards in accordance with Singapore's regulatory requirements. This document incorporates both local regulatory requirements and international best practices, providing comprehensive guidance on independence, confidentiality, quality control, and professional competence. The Code is essential for ensuring consistency in audit practice and maintaining public trust in the audit profession.
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1. 1. Purpose and Scope: Defines the objectives and applicability of the Code of Conduct, including reference to relevant Singapore legislation and regulatory frameworks
2. 2. Professional Ethics: Core ethical principles including integrity, objectivity, professional competence, confidentiality and professional behavior aligned with ACRA and ISCA requirements
3. 3. Independence Requirements: Detailed requirements for maintaining auditor independence, including financial interests, business relationships, and cooling-off periods
4. 4. Quality Control Standards: Procedures for maintaining audit quality, including engagement acceptance, supervision, review processes and compliance with Singapore Standards on Auditing
5. 5. Confidentiality and Data Protection: Requirements for handling confidential information in compliance with PDPA 2012 and professional standards
6. 6. Documentation Requirements: Standards for audit documentation, record-keeping, and retention periods in accordance with Singapore regulations
7. 7. Compliance and Monitoring: Procedures for monitoring compliance with the code and handling violations
1. Industry-Specific Requirements: Additional requirements for specific regulated industries such as banking, insurance, and listed companies
2. International Assignments: Guidelines for cross-border audits and international client engagements
3. Technology and Cybersecurity: Guidelines for using audit software, technology, and maintaining cybersecurity standards
4. Remote Working Protocols: Specific guidelines for conducting audit work remotely while maintaining quality and security standards
1. Schedule 1: Independence Declaration Template: Standard form for declaring independence and conflicts of interest
2. Schedule 2: Quality Control Checklist: Detailed checklist for quality control procedures and documentation requirements
3. Schedule 3: Professional Standards Reference: Comprehensive list of applicable Singapore and international professional standards
4. Schedule 4: Training Requirements: Schedule of maNDAtory training, CPE requirements, and professional development expectations
5. Schedule 5: Compliance Forms: Standard forms for reporting violations, seeking clarifications, and documenting ethical decisions
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